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"The Tax Treatment of Haircuts in Financial Reorganizations"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Smith v Anderson	[1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247		United Kingdom	16 Jul 1880	CommonLII		177
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		96
Inland Revenue Commissioners v Hang Seng Bank Ltd	[1991] 1 AC 306		United Kingdom	circa 1991	LexisNexis / Westlaw		64
Arthur Lee Meng Kwang v Faber Merlin Malaysia Bhd	[1975] 2 MLJ 193		Malaysia	circa 1975	LexisNexis		8
"New Approach to Corporate Reorganizations, A"	(1988) 101 Harvard Law Review 775	Harvard Law Review	United States	circa 1988	HeinOnline / LexisNexis		7
"Uneasy Case for Corporate Reorganizations, The"	(1986) 15 Journal of Legal Studies 127	Journal of Legal Studies	United States	circa 1986	HeinOnline / Westlaw		7
"Bankruptcy and Debt: A New Model for Corporate Reorganization"	83 Columbia Law Review 527	Columbia Law Review	United States		HeinOnline / LexisNexis		4
Solid Containers v DCIT	(2009) 308 ITR 417			circa 2009			3
"The End Of Bankruptcy"	(2002) 55 Stanford Law Review 751	Stanford Law Review	United States	circa 2002	HeinOnline / LexisNexis		3
Baker v Cook (Inspector of Taxes)	(1937) 21 Tax Cas 337		United Kingdom	circa 1937			3
Orient Corporation, Bombay v CIT	(1950) 18 ITR 28			circa 1950			2
GCL v Cit	[2020] MSTC 50-100		Malaysia	circa 2020			1
"The Rise and Fall of Regulatory Competition in Corporate Insolvency law in the European Union"	(2019) 20 European Business Organization Law Review 547	European Business Organization Law Review	Europe	circa 2019	Cambridge		1
GBF v Cit	[2016] MSTC 50-019		Malaysia	circa 2016			1
Cit v Aqq	[2014] 2 SLR 847		Singapore - Singapore	circa 2014	LexisNexis		1
BFC v Cit	[2014] 4 SLR 33		Singapore - Singapore	circa 2014	LexisNexis		1
"Success of Chapter 11: A Challenge to the Critics, The"	(2009) 107 Michigan Law Review 603	Michigan Law Review	United States	1 Jan 2009	WorldLII		1
DWTH v the Cit	[2005] MSTC 5		Malaysia	circa 2005			1
TTT Pte Ltd v Cit	(1995) 2 MSTC 5189		Malaysia	circa 1995			1
"The initiation problem in bankruptcy"	(1991) 11 (2) International Review of Law and Economics 223	International Review of Law and Economics	United States	circa 1991			1
Logitronics Pvt Ltd v CIT	178 DLT 275		India - Delhi	circa 1991			1